What question did this study set out to answer?

The article aims to understand and explain the cognitive processes involved in audit judgment.

Auditing in Systems Perspective.

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This article explores audit judgment processes in systems perspective, indicating a need for clearer decision criteria.

The article aims to understand and explain the cognitive processes involved in audit judgment.
Examines the concept of materiality within auditing.
Analyzes the role of professional judgment in attestation problems.
Discusses recent contributions toward an information processing theory of auditing.
Identifies gaps in current studies on cognitive aspects of audit judgment.
Highlights the ongoing debate surrounding materiality and decision criteria in audits.
Proposes a methodological foundation for further exploration in auditing concepts.

H. J. Will (1974) studied this question.

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